Indiana Code 6-1.1-15-0.6. Property tax assessment repeals for assessment dates in 2002, 2003, or 2004; filing petition; requirements
(b) Notwithstanding section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal), in order to appeal an assessment of real property and have a change in the assessment effective for the assessment date in 2002, 2003, or 2004, the taxpayer must, in the manner provided by section 1 of this chapter, as amended by P.L.1-2004 (before its repeal), file a written request for a preliminary conference with the township assessor not later than forty-five (45) days after:
Terms Used In Indiana Code 6-1.1-15-0.6
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- taxpayer: means :
Indiana Code 6-1.1-15-0.8
(2) the taxpayer receives a tax statement for the property taxes that are based on the assessment for the assessment date;
whichever occurs first.
(c) An appeal of a taxpayer under subsection (b) must comply with all other requirements applicable to an appeal under this chapter, except that the provisions of section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal) that prohibited appeals of:
(1) an assessment for an assessment date in 2002 that is filed after May 10, 2002, apply to property taxes imposed for that assessment date;
(2) an assessment for an assessment date in 2003 that is filed after May 10, 2003, apply to property taxes imposed for that assessment date; or
(3) an assessment for an assessment date in 2004 that is filed after May 10, 2004, apply to property taxes imposed for that assessment date.
As added by P.L.220-2011, SEC.124. Amended by P.L.232-2017, SEC.8.